OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO) NEW CUSTOM HOUSE, CHENNAI-VII COMMISSIONERATE, AIR CARGO COMPLEX, MEENAMBAKKAM, CHENNAI 600 016 F.No.CUS/AG/PN/3/2024-A/M Date: 24-09-2026 PUBLIC NOTICE No. 19/2026 Subject: - reg. ***** Attention is invited to CBIC Circular No. 40/2026-Customs dated 03.09.2026 (copy enclosed) on the above subject. 2. The Central Drugs Standard Control Organization (CDSCO) in alignment with the Government's objective of enhan... ... ...

Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji - Goa - 403001 CCT/26-4/2017-2018/C/4455 Dated: 11th March, 2019 CIRCULAR (No. 53 / 2018-19 - GST) Subject: Various representations have been received seeking clarification on issues raised with respect to tax treatment of sales promotion schemes under GST. To ensure uniformity in the implementation of the law across the field formations, the Commissioner, in exercise of its powers conferred under sect... ... ...

ICD-bound import containers selected for scanning at JNCH may be scanned at a Mobile Scanner without further permission, even if originally allocated to a Drive Through Scanner. Scanning must be completed before onward movement from the terminal. BMCT containers may use the nearest Mobile Scanner or DTCS02. Clean containers may be released under prescribed Customs procedure, while suspicious containers must be sent to the nominated CFS for 100% examination. Port Terminal Operators must maintain records and submit consolidated weekly scanning reports every Monday.

GST treatment of PSLCs traded between banks through the RBI e-Kuber portal treats the transactions as inter-State supplies of goods, attracting IGST. Seller banks bear GST under forward charge for supplies made from 1 July 2017 to 27 May 2018, while buyer banks bear GST under reverse charge from 28 May 2018. No additional IGST is required where the liable bank has already paid CGST and SGST, or CGST and UTGST, on the relevant supply.

Input tax credit transferred in a business reorganisation is apportioned according to the value of assets transferred with liabilities. For demergers, asset values are determined at the State level for each distinct registration and as on the appointed date in the demerger scheme. The resulting ratio applies to the aggregate unutilized credit balance in the electronic credit ledger on the date FORM GST ITC-02 is filed. Aggregate transferable credit may be allocated across available tax heads, subject to the overall apportioned amount and balances under each head.

GST credit note issuance is questioned for post-sale discounts and invoice correction. The issue is whether a credit note may be entered through item mode without specifying quantity and rate for GST-related purposes. No substantive determination on permissibility or applicable conditions is provided.

Jan Sunwayi programmes provide direct, prompt and accessible grievance redressal for opium cultivators, including name corrections, Namantaran, and eligibility connected with the upcoming Settlement Operation. Cultivators are advised to avoid middlemen or intermediaries and seek clarification or assistance directly. These measures complement anti-drug awareness and preventive outreach aimed at preventing illegal trafficking, diversion and abuse of narcotic drugs and psychotropic substances.

Narcotics enforcement operations in Rajasthan led to seizures of poppy straw, opium, hydroponic cannabis, cash, vehicles and a loaded country-made pistol, with four arrests. Poppy straw was recovered from vehicles and premises, including a truck where it was concealed beneath cement bags. Opium and cash were recovered from residential premises, while hydroponic cannabis concealed in an international parcel was recovered at the Foreign Post Office, Jaipur. The seized articles were taken under relevant provisions of the Narcotic Drugs and Psychotropic Substances Act, 1985, and supply-chain investigation continues.

Free Trade Agreement-led market access is positioned to expand international opportunities for entrepreneurs in Uttar Pradesh by supporting exports, investment inflows and access to overseas markets. International trade engagement is supported through direct business access to global markets, buyer-seller meetings and promotion of the State's products, cuisines and services. Export expansion, international investment, tourism and global recognition of State brands form the stated next phase of economic development, supported by coordination between governments and trade and industrial stakeholders.

The official visit includes participation, as India's Governor, in the Annual Meeting of the Board of Governors of the Asian Infrastructure Investment Bank, alongside bilateral meetings and engagement with governmental leadership, business leaders and investors. The AIIB focuses on sustainable infrastructure and productive-sector investment in Asia to promote sustainable economic development, wealth creation and infrastructure connectivity.

India-US bilateral trade negotiations seek completion of the first-phase Bilateral Trade Agreement through a reciprocal trade arrangement lowering trade barriers and tariffs. Further negotiations are required because of changed US tariff conditions, forced-labour tariffs on Indian goods, a possible investigation into excess industrial capacity and subsidies, and sanctions legislation relating to Russia. Ministerial and bilateral engagements will review progress on the proposed reciprocal arrangement.

Banking-service continuity measures anticipate possible disruption from a three-day employee strike. Customers are advised to complete essential transactions in advance and use ATMs/ADWMs, mobile and internet banking, UPI, business correspondent points and other digital channels. Branch and office operations at participating institutions may be affected, while essential services are to be maintained where possible. Union demands include a five-day banking week, pension improvements and transition options from the National Pension System to the old pension scheme.

Second-half dated-security borrowing will be completed through weekly auctions across maturities ranging from 3 years to 50 years, including Sovereign Green Bonds. Switching and buyback operations will continue to smooth the redemption profile, while a greenshoe option may permit retention of additional subscriptions. Treasury Bill borrowing will proceed through 91-day, 182-day and 364-day instruments. Auctions will offer non-competitive bidding for specified retail investors, and flexibility is retained to modify issuance terms or introduce non-standard maturity instruments, floating-rate bonds and inflation-indexed bonds.

From 1 October 2026, employer and employee contributions are payable under section 29 for establishments across Gujarat's 15 non-implemented and 16 partially implemented districts. Employees of these establishments are to receive Chapter IV benefits through the Employees' State Insurance Corporation. The territorial implementation operates under the third proviso to the First Schedule of the Code on Social Security, 2020, replacing the earlier arrangement while preserving prior acts and omissions.

Eligible registered persons with aggregate turnover not exceeding two crore rupees may elect not to furnish annual returns for financial years 2017-18 and 2018-19, with non-filing by the due date treated as deemed furnishing. Eligible composition taxpayers may file FORM GSTR-9A, and other eligible registered persons may file FORM GSTR-9, before the due date only. Taxpayers identifying short-paid tax or ineligible input tax credit during reconciliation may voluntarily pay the liability through FORM GST DRC-03.

GST refund claims may club successive tax periods across financial years, while specified claims continue to follow chronological filing except after a deficiency memo. Accumulated ITC refund is unavailable where inputs and outputs are the same goods taxed at different times. For tax refunds other than zero-rated supplies or deemed exports, cash and credit components must be paid in cash and re-credited, respectively, in the original payment proportion. Accumulated ITC claims are confined to supplier-uploaded invoices reflected in FORM GSTR-2A, with HSN/SAC reporting required where stated on inward invoices.

Defects capable of preventing admission include an illegible vakalatnama; appeal papers or supporting documents lacking digital signatures; an uncertified, unsigned, or illegible show-cause notice; omission of the order-in-original; and an impugned appellate order lacking its reference number or date. Failure to cure defects, upload supporting material, attend listed hearings, or seek adjournment despite repeated opportunities may result in rejection under Rule 24(4) of the GSTAT (Procedure) Rules, 2025.

GST exemption claims must be supported by cogent GSTIN-wise documentary evidence. GSTR-9C disclosure, entity-level audit records, or a non-speaking Chartered Accountant certificate cannot independently establish that unreconciled turnover is exempt interest income attributable to another registration. The taxpayer bears the burden of proving that the amount satisfies the exemption conditions and relates to the relevant period. Failure to produce available records at assessment and appellate stages may support an adverse inference that the withheld evidence would be unfavourable.

The amended Rule 89(5) formula is treated as curative and clarificatory because it corrects an earlier mismatch that could understate refunds of accumulated input tax credit under an inverted duty structure. Curative amendments may apply to earlier tax periods where refund or rectification claims remain within limitation and satisfy substantive requirements. A supplementary claim for an omitted differential amount is not barred merely because an earlier claim was filed, subject to eligibility, limitation, accurate quantification and prevention of duplicate refunds.

Section 107(12) of the CGST Act, 2017 requires first appellate authorities to issue written, reasoned orders identifying points for determination and recording decisions on each point. Dismissal of a GST appeal solely for absence or lack of prosecution, without considering the record and appeal grounds, is inconsistent with the statutory appellate duty. Appellate authorities must independently examine relevant facts and material grounds, provide an opportunity of personal hearing, and issue speaking orders supported by reasons.